Effective July 1, 2018 through June 30, 2025, the overall Louisiana sales tax rate for business utilities, will be two percent, levied pursuant to La. Rev. Stat. 47:302. The two percent rate will apply to the sale at retail, use, consumption, distribution, and storage to be used or consumed of steam, water, electric power or energy, natural gas, or other energy sources for non-residential use. Business utilities are exempt from other sales tax levies. (Revenue Information Bulletin 18-016, Louisiana Department of Revenue, June 24, 2018).